BOOST Act of 2025

The BOOST Act of 2025 establishes a new monthly $250 payment program for qualifying adults aged 19 to 67 who are U.S. citizens, nationals, or certain qualified immigrants residing in the U.S. These payments, adjusted annually for inflation, are funded by a new 2.5% supplemental tax on adjusted gross income exceeding $60,000 for joint filers (or $30,000 for individuals). The tax applies to all taxable income above these thresholds with no deductions or credits allowed, and the payments are excluded from income calculations for other federal benefits. The Social Security Administration’s new Office of Universal Adult Assistance will administer the program, including eligibility verification and annual reporting to Congress.